Designing an optimal model of internal audit in the Ministry of Health and examining its impact on improving the dimensions of internal controls in post-crisis conditions

Document Type : Original Article

Authors
ساسان jamshidi 1
Babak Jashidi Navid 2
Mehrdad Ghanbari 2
farshid kheirollahi 3
1 PhD student in accounting, Islamic Azad University, Kermanshah branch, Kermanshah, Iran
2 Assistant Professor, Department of Accounting, Islamic Azad University, Kermanshah branch, Kermanshah, Iran
3 Razi University, Kermanshah Branch, Kermanshah, Iran
10.22034/jmaak.2025.23878
Abstract
Considering the fluctuations that have been raised in the last few years and the creation of crises such as Corona, the discussion of internal controls and the factors affecting them is considered as one of the important dimensions of the government's good governance. The purpose of this research is to design the optimal model of internal audit in the Ministry of Health and to examine its effect on improving the dimensions of internal controls in post-crisis conditions. The current research is of a mixed type. In the first stage, the internal audit components are identified with the meta-combination method, and in the second stage, the impact of the components on the dimensions of internal controls was investigated with the structural equation technique. This research was conducted in 1402 and in the first stage the number of respondents were 7 experts and in the second stage 113 people were financial and audit experts. The findings showed that (1) internal audit has a significant impact on improving the compliance dimension of internal controls of the Ministry of Health in post-corona conditions. (2) Internal audit has a significant impact on improving the operational dimension of internal controls of the Ministry of Health in post-corona conditions. (3) Internal audit has a significant impact on improving the reporting aspect of internal controls of the Ministry of Health in post-corona conditions. Therefore, in order to improve various dimensions of internal controls, the Ministry of Health should pay more attention to internal audit and include risk-based controls in its plans. Recent health crises have doubled the need for monitoring components in the Ministry of Health and the results of this research will be useful for them.
Keywords
dimensions of internal controls
post-crisis conditions
internal audit
Ministry of Health
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